As a benefit of membership, the Council on Foundations attorneys and legal staff provide information and education to Council members regarding a variety of topics related to foundation operations and legal compliance. All information on this website, and all publications, articles, e-mail correspondence and telephone consultations provided by Council attorneys and legal staff are intended for informational purposes only and not as part of an attorney-client relationship. Council attorneys are not licensed in every state and cannot provide legal representation. The information is not a substitute for expert legal, tax or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code.
Funding Charitable Work in Sanctioned Countries
Legal Compliance Guidance
Since the terrorism attacks on September 11, 2001, grantmakers and other charitable organizations have become quite familiar with the work of the U.S. Treasury Department's Office of Foreign Assets Control (OFAC) in the area of anti-terrorism concerns. OFAC has been one of the key U.S. government…
Grantmaking in an Age of Terrorism: Compliance Strategies
Legal Compliance Guidance
Since the November 7, 2002 publication by the United States Department of the Treasury of its “Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-based Charities,”1 grantmakers have grappled with the problem of how to comply with their legal obligations under Executive…
Handbook on Counter-Terrorism Measures: What US Nonprofits and Grantmakers Need to Know
Legal Compliance Guidance
A plain-language guide to Executive Order 13224, the Patriot Act, embargoes and sanctions, IRS rules, Treasury Department voluntary guidelines, and USAID requirements.
International Grantmaking from Donor Advised Funds
Legal Compliance Guidance
In existence since the 1930s, donor advised funds have been one of the fastest growing charitable giving vehicles of the past decade.[1] Capitalizing on this growth and on the increasing interest in international philanthropy among donors in the United States, a number of public charities have…
Legal Framework for Global Philanthropy: Barriers and Opportunities
Legal Compliance Guidance
Prepared by the International Center for Not-for-Profit Law, this report provides a summary of the legal constraints in global grantmaking and draws on illustrative examples from the U.S., Europe, and other regions. It also outlines potential options to address these barriers.
NGOsource
External Resource
NGOsource improves the efficiency of international grantmaking and aims to achieve a significant increase in cross-border philanthropy by centralizing, streamlining, and standardizing the equivalency determination process for U.S. grantmakers. NGOsource is a project of TechSoup and was started with…
Election Year Politics: What Foundations Need to Know
Legal Compliance Guidance
The election season, particularly in presidential election years, brings with it both opportunities and challenges for private foundations and public charities. Grantmakers can use this opportunity to increase civic involvement, provide nonpartisan information about candidates and educate…
Rules of Advocacy & Lobbying: Community & Public Foundations
Legal Compliance Guidance
The rules of advocacy and lobbying for community and public foundations differ somewhat from private foundations.
As a community or public foundation, the law allows the following:
Advocacy
Lobbying
Funding Lobbying
Advocacy
Yes, community and public foundations may engage in advocacy…
Rules of Advocacy & Lobbying: Private Foundations
Legal Compliance Guidance
The rules of advocacy and lobbying for private foundations differ somewhat from community and public foundations.
As a private foundation, the law allows the following:
Advocacy
Lobbying
Funding Lobbying
Advocacy
Yes, private foundations may engage in advocacy activities as described under…
Foundations for Civic Impact: Advocacy and Civic Engagement Toolkit for Private Foundations
Toolkit
This toolkit is designed for private foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of foundations, the toolkit also addresses rules and guidance for policy…
Foundations for Civic Impact: Advocacy and Civic Engagement Toolkit for Community Foundations
Toolkit
This toolkit is designed for community and public foundations that want to support grantee involvement in civic and policy activities to increase organizational capacity and impact. While its primary focus is on the grantmaking activity of these foundations, the toolkit also addresses rules and…
Dos and Don'ts of Contact Between Company Foundation Employees and Legislators
Legal Compliance Guidance
Companies and their private foundations must carefully navigate the dos and don’ts of contact between foundation employees and legislators.
How should the company foundation's grants and activities fit into the sponsoring company's efforts to develop strong relationships with government officials…
Sample Conflict of Interest Policies from Council Members
Sample Document
Sample conflict of interest policies from the Community Foundation of Switzerland County and Triangle Community Foundation.
Conflicts of Interest and Form 1023
Legal Compliance Guidance
Ordinarily, established private foundations and public charity grantmakers would ignore the IRS's revision of Form 1023, Application for Recognition of Exemption from Federal Income Tax. After all, these groups have already received their determination letters. But the revised Form 1023 and the…
Conflicts of Interest: Dealing with Foundation Investments
Legal Compliance Guidance
This article focuses on conflicts of interest around foundation investments. May foundation board members (or other closely affiliated individuals or businesses) manage foundation investments? May they be paid for this service? What factors should foundation managers consider before they select an…
Can a Foundation Lawyer Serve as a Foundation Trustee?
Legal Compliance Guidance
This article explores one of the more common questions about conflicts of interest: May the foundation's lawyer serve as a trustee?
Foundation Lawyer/Trustee
Often, the lawyer who drafted a foundation's organizing documents stays on as counsel to the organization. He or she may be asked to serve…